An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran: A FAVAR Approach

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SADEGHI SEYED KAMAL; BEHESHTI MOHAMAD BAGHER; RANJPOUR REZA; EBRAHIMI SAEED

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Journal: Journal of Tax Research Year:2018 | Volume:26 | Issue:37 (85) Page(s): 41-72

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Title

An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran: A FAVAR Approach

Author(s)

SADEGHI SEYED KAMAL | BEHESHTI MOHAMAD BAGHER | RANJPOUR REZA | EBRAHIMI SAEED | Issue Writer Certificate

Keywords

Direct TaxesQ1

Income DistributionQ2

FAVARQ1

Abstract

Undesirable social and economic consequences of income inequality persuade the governments to give a first priority to the Income Distribution improvement and pursue plans to reduce inequality in the form of income redistribution policy, resource allocation and stabilization of macroeconomic indices. Taxes in addition to being the most important source of government revenues are one of the most effective policy tools in improving Income Distribution. In this paper, using a FAVAR method and quarterly data for the period 1990-2014 for 99 macroeconomic variables, the impact of Direct Taxes on the Gini coefficient, as an indicator of Income Distribution, have been explored. Impulse response functions show that a positive shock of one standard deviation in Direct Taxes causes a sustainable reduction in the Gini coefficient and improves Income Distribution. Also, variance decomposition results show that after the fourth season, tax shocks have the most important role in the dynamics of Gini coefficient. This study also rejects Kuznets Hypothesis for the Iranian economy.

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APA: Copy

SADEGHI, SEYED KAMAL, BEHESHTI, MOHAMAD BAGHER, RANJPOUR, REZA, & EBRAHIMI, SAEED. (2018). An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran: A FAVAR Approach. TAX JOURNAL, 26(37 (85) ), 41-72. SID. https://sid.ir/paper/375970/en

Vancouver: Copy

SADEGHI SEYED KAMAL, BEHESHTI MOHAMAD BAGHER, RANJPOUR REZA, EBRAHIMI SAEED. An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran: A FAVAR Approach. TAX JOURNAL[Internet]. 2018;26(37 (85) ):41-72. Available from: https://sid.ir/paper/375970/en

IEEE: Copy

SEYED KAMAL SADEGHI, MOHAMAD BAGHER BEHESHTI, REZA RANJPOUR, and SAEED EBRAHIMI, “An Empirical Analysis of Effects of Direct Taxes on Income Distribution in Iran: A FAVAR Approach,” TAX JOURNAL, vol. 26, no. 37 (85) , pp. 41–72, 2018, [Online]. Available: https://sid.ir/paper/375970/en

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